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'Master' - referring to a boy - is now used in British English only on envelopes, for example, containing birthday cards for him. Other than that, it might be used as a bit of a joke or when the speaker is deliberately trying to be old-fashioned..."You'll need to do better than that, young Master Jones!" You would definitely not use it for anyone over the age of adulthood, namely 18, in these circumstances.
Referring to an adult, it might be used of male school-teachers, qualified tradesmen - a master builder, for example - ships' captains and so on. That is, where the person is fully qualified and experienced in his profession...ie a master of it.
I'm not sure about American English usage for male children, though obviously, 'master' and 'massa' are no longer used to mean a slave-owner!
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